State & Local

  • October 27, 2026

    Pittsburgh Council Member Pitches 2% Unearned Income Tax

    Residents of Pittsburgh would face a 2% tax on net unearned income under legislation introduced in the City Council on Tuesday.

  • October 27, 2026

    AGs Sue To Block Treasury Rule Ending Shell Co. Reporting

    Nearly two dozen states sued the Trump administration Tuesday over its rollback of ownership reporting requirements for corporate entities, arguing the move constitutes an illegal, unilateral repeal of an anti-financial crime law that Congress enacted.

  • October 27, 2026

    Ex-IRS Officials Say Citizenship Question Could Chill Filing

    Former Internal Revenue Service officials and tax law groups submitted a comment Tuesday urging the U.S. Department of the Treasury to remove a proposed citizenship status question from individual tax returns, saying it could discourage filing.

  • October 27, 2026

    Fla. Rule Defining Skill Game Machines Oversteps, ALJ Says

    The Florida Department of Revenue lacked the authority to issue a regulation requiring businesses to attest that certain game-of-skill machines aren't used for games of chance or gambling in order to obtain a certificate for sales tax purposes, an administrative law judge determined Thursday.

  • October 26, 2026

    States Push Tech Taxes That Could Raise Consumer Costs

    The last year has shown states' interest in taxing as many new technologies as possible, creating complexities and often leading to litigation, tax professionals said Monday.

  • October 26, 2026

    Ariz. Court OKs Local Sales Tax Passed By Simple Majority

    An Arizona appeals court rejected a challenge to a local sales tax enacted via ballot measure in 2024, disagreeing with taxpayers who claimed the ballot proposal was a referendum that required 60% approval.

  • October 26, 2026

    Ex-Pa. Senator Wrongly Convicted Over Tax, 3rd Circ. Told

    The U.S. Tax Court erred when it found a former Pennsylvania state senator responsible for losses to the state's Senate, he told the Third Circuit, arguing that the lower court incorrectly determined that excess compensation paid to employees constituted income to him.

  • October 26, 2026

    NC Top Court Will Weigh State Bar's Reach Over Ex-Judges

    The North Carolina Supreme Court agreed to take up a former state court judge's appeal challenging the state bar's authority to discipline him for alleged misconduct on the bench, which he said the Tar Heel state's judicial oversight board had already addressed.

  • October 26, 2026

    Ala. Mexican Restaurant Owes Tax Liability, Tribunal Says

    A Mexican restaurant in Alabama owes an assessed sales tax liability after failing to prove that the state Department of Revenue's estimation of liability was incorrect, the state Tax Tibunal ruled.

  • October 26, 2026

    Del. Receipts Through September Beat Last Year By $192M

    Delaware's net receipts from July through September were $192 million higher compared to the same period last fiscal year, according to a report released Monday by the state Department of Finance.

  • October 26, 2026

    ND Revenues Through Sept. $30M Under Estimate

    North Dakota's general revenues from July 2025 through September was $30 million below forecasts, according to the state Legislative Council.

  • October 26, 2026

    Voters In Seven States Will Decide On Limiting State Taxes

    Voters in seven states will decide Nov. 3 whether to curb state taxes, as five states have ballot measures to limit how taxes can be raised, one has a measure that would repeal a recently passed high-earner income tax and another state's ballot measure would create a fund to eventually replace all state taxes. Here, Law360 takes a look at these measures.

  • October 23, 2026

    Colo. Justices Asked To Hear Challenge To Amendment 87

    The man challenging the validity of signatures for a Colorado ballot initiative to raise taxes on the state's wealthiest residents appealed the dismissal of his lawsuit to the state's high court Thursday.

  • October 23, 2026

    Virgin Islands NIIT Exemption Should Stay Intact, Court Told

    A former U.S. Virgin Islands resident urged a federal court Friday not to rethink its decision holding that locals are exempt from the net investment income tax, arguing it's too late for the territory's revenue collectors to raise new arguments.

  • October 23, 2026

    2026 Tax Ballot Measure Map

    Citizens across the country will be tasked with deciding significant tax-related measures when they head to the polls in November, including proposals to impose a one-time 5% wealth tax on billionaires, ban state-level property tax in Tennessee and make income tax changes in numerous states.

  • October 23, 2026

    Mich. Tribunal Upholds Tax Exemption For Parsonage

    A parsonage in Michigan inhabited by a rabbi is tax-exempt, despite the rabbi being responsible for paying the mortgage for the property, the Michigan Tax Tribunal ruled.

  • October 23, 2026

    Taxation With Representation: Milbank, De Brauw, Wachtell

    In this week's Taxation With Representation, EQT Private Equity announces a takeover offer for life sciences testing company Qiagen NV, Salesforce acquires customer engagement platform Braze and London Stock Exchange Group buys U.S. credit intelligence provider Octus.

  • October 23, 2026

    Minn. Court Lets Property Tax Appeal Proceed Sans Payment

    A Minnesota taxpayer can move forward with her petition for a property tax exemption for seven parcels of land without paying back taxes, a judge for the state Tax Court ruled. 

  • October 23, 2026

    SC Revenues Through Sept. $298M Better Than Last Year

    South Carolina's general fund revenue from July through September exceeded the same period last year by $298 million, according to the state Board of Economic Advisors.

  • October 23, 2026

    Voters To Weigh A Host Of Property Tax Relief Measures

    Voters in several states will decide in November whether to temper property tax increases by raising homestead exemptions and restricting tax hikes, putting a general-election spotlight on debates over local government funding and constituent pressure for property tax relief. Here, Law360 previews several property tax measures on the Nov. 3 ballots.

  • October 23, 2026

    Minn. Golf Course Set For Development Gets Tax Values Cut

    A Minnesota golf course slated for residential development was overvalued by a local assessor over a seven-year look-back period triggered by its exit from an open-space program, the state's tax court said.

  • October 22, 2026

    Wash. Tax Dept. Says Gift Card Resellers Can Trigger Nexus

    A nonresident company that buys unused gift cards at a discount and resells them online owes Washington business and occupation tax once its sales to state residents pass the economic nexus threshold, the state Department of Revenue said.

  • October 22, 2026

    UPS Waiting On Feds To Refund Tariff Costs, Court Told

    An Atlanta federal court should, at minimum, pause a proposed class action looking to force UPS to reimburse customers for costs they incurred as the result of struck-down reciprocal tariffs, the shipping giant said, as the company itself is still waiting on refunds.

  • October 22, 2026

    No Tax On Out-Of-State Affiliate Sales, Wash. Review Says

    Washington state may not tax the out-of-state intracompany sales by a wholesaler of raw materials for electronics manufacturing that are transported into the state for delivery to customers, a Department of Revenue review officer said, reversing the department's assessment.

  • October 22, 2026

    Waiver Denied For Late Wash. Capital Gains Tax Payments

    A Washington state couple who were late to pay Washington state's new capital gains tax in 2023 is liable for a penalty, a state review officer said, rejecting the couple's explanations for their untimeliness.

Expert Analysis

  • Playing Bid Whist Makes Me A Better Lawyer

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    As a child, I viewed bid whist as a family tradition and a source of friendly card game competition, but as a lawyer, I see it as a tool that has helped me cultivate skills like communication, teamwork, risk assessment and composure, says Keyonn Pope at Riley Safer.

  • Md. Digital Tax Ruling Is A Road Map For Future Challenges

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    Three Maryland Tax Court rulings that recently struck down the state's digital advertising tax suggest constitutional and statutory vulnerabilities that could be used to challenge newly enacted digital services laws or legislation being considered by other states, say attorneys at Holland & Knight.

  • Calif. Bill Goes Too Far In Trying To Regulate Attorney AI Use

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    California’s first-in-the-nation act regulating how attorneys and arbitrators use generative artificial intelligence will likely soon become law, but read broadly, the provisions may dissuade lawyers from employing AI at all, thereby depriving them of key work tools, says Joshua Wurtzel at Schlam Stone.

  • Not What The Law Says: SALT In Review

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    From an appellate ruling on a deduction in Alabama to a California tax credit that would support journalists, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • What To Expect From Colorado's New Artist Co. Structure

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    Colorado's newly established class of artist companies, or A-Corps, provides a useful structure for small-scale ventures, but challenges could arise for more complex business plans, and limitations on investor participation may limit widespread adoption, say attorneys at Armstrong Teasdale.

  • Attorneys Using AI May Have Ethical Duty To Redact Docs

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    The trajectory of legal ethics guidance in recent years strongly suggests that as redaction technology becomes more accessible, the failure to use it when uploading highly confidential materials into artificial intelligence tools will become increasingly difficult to defend as reasonable, say attorneys at Lewis Brisbois.

  • Md. Court Got Ad Tax Similarity Analysis Wrong

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    Decisions striking Maryland’s digital advertising tax are fundamentally flawed because the Maryland Tax Court found similarity between digital ads and other ads without considering deep market distinctions, says Darien Shanske at UC Davis School of Law.

  • Credit Where It Is Due: SALT In Review

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    From the Texas comptroller's plan to reform his state's tax system to the reduction of an income tax credit in New York City, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • NY Tax Talk: Evaluating The Sales Tax Vendor Relief Program

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    New York state’s new penalty abatement and interest discount program, recently enacted alongside mandated sales tax vendor reregistration, may be most useful for vendors that recently lost a protest or have not yet fully paid all the interest and penalties associated with an assessment, says Elizabeth Cha at Eversheds Sutherland.

  • Taekwondo Makes Me A Better Lawyer

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    Taekwondo has taught me to recognize when to fight for a position and when to focus on finding a solution, and that the best outcomes are often achieved by solving problems — all of which has improved my work as a bankruptcy lawyer, mediator and Subchapter V trustee, says Amy Denton Mayer at Berger Singerman.

  • Score One Very Big One Against Illegal Taxes: SALT In Review

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    From the defeat of Maryland's digital advertising tax to a Missouri election that defied expectation, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Being In A Band Made Me A Better Lawyer

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    Playing shows in storied New York City venues and rehearsing with my bandmates in poorly ventilated rooms helped develop the professional qualities I rely on as a litigator, including an ability to collaborate with strong-minded equals and the determination to treat each client with singular focus, says Eliad Shapiro at Herrick Feinstein.

  • Going To Hardcore Shows Makes Me A Better Lawyer

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    While government contracts law and the hardcore scene may seem entirely unrelated, in my experience, both are about community, focus, being prepared for the unexpected and managing chaos, says Isaac Natter at Fluet.

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